Examlex
"Desk-checking" refers to
Consolidated Balance Sheet
A balance sheet that represents the combined financial position of a parent company and its subsidiaries as if they were a single entity.
Book Value
The value of an asset according to its balance sheet account balance, taking into account the cost of the asset less any depreciation, amortization, or impairment costs.
Fair Value
The financial return from selling an asset or the financial obligation to cover a liability in a transaction among market entities at the point of appraisal.
Goodwill
Goodwill is an intangible asset that arises when a business is purchased for more than the fair value of its net assets, representing elements of value such as brand reputation, customer relations, and intellectual property.
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